(a) A person may import not more than 24 12-ounce bottles or an equivalent quantity
of malt beverages, 3 gallons of wine, and 1 gallon of distilled spirits for the person's
own personal use without being required to hold a permit. A person importing alcoholic beverages into the state under this subsection must
pay the state tax on alcoholic beverages and an administrative fee of $3 and must
affix the required tax stamps. No minor and no intoxicated person may import any alcoholic beverages into the state. A person importing alcoholic beverages under this subsection must personally accompany
the alcoholic beverages as the alcoholic beverages enter the state. A person may not use the exemptions set forth in this subsection more than once
every thirty days.
(d) A railroad company operating in this state may import beer owned by the company
in quantities necessary to meet the needs of its passengers, but it may not sell or
serve beer in a dry area.
(e) The administrative fees collected under this section shall be used by the commission
for the administrative costs of enforcing the requirements of Subsection (a).
(f) Except as provided by Chapter 54, any person in the business of selling alcoholic
beverages in another state or country who ships or causes to be shipped any alcoholic
beverage directly to any Texas resident under this section is in violation of this
(g) In computing the total amount of taxes and administrative fees to be collected
on alcoholic beverages imported by a person into the state for personal use, the commission
may round the amount up to the nearest quarter of a dollar.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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